Information for ruling 600008427
This section is Advance Tariff Ruling
- Start date
- 27 Nov 2023
- Expiry date
- 26 Nov 2026
- Commodity code
- 5207100000 (opens in new tab)
- Description
- A pack of three 18m cotton yarns, made of 100% cotton. The yarns are put on three separate cardboard tubes in three different colours: red and white, brown, and red. Packaged in a cardboard box with Information about the product on the outside.
- Keywords
-
- TWINE
- BROWN
- MULTIPLE, YARN
- RED
- WHITE
- OF COTTON
- IN PACKS
- Justification
- Classification has been determined in accordance with: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIR)s: GIR 1 has been used to classify the product by the terms of heading 5207 - Cotton yarn (other than sewing thread) put up for retail sale GIR 5 (B) Has been used to identify the type of packaging used GIR 6 has been used to classify the goods to subheading level 520710 – Containing 85% or more by weight of cotton Also classified in accordance with: Note 4 to Section XI Note 7 to Section XI Note 8 to Section XI Harmonised System Explanatory Notes (HSEN)s to Section XI Harmonised System Explanatory Notes (HSEN)s to Chapter 52 Harmonised System Explanatory Notes (HSEN)s to Heading 5207